IRS NOTICE REFERENCE

Understanding your letter 4310C

Letter 4310C is telling you someone may have attempted to impersonate you by using your name and Social Security number (SSN).

General information only. Not legal or tax advice.

Notice details

Notice code
Letter 4310C
Category
Identity verification
Severity tier
Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
Governing law
§6109; §7701(a)(16) (Internal Revenue Code sections)
Source
IRS.gov — Understanding Your IRS Notice

What this notice is

Letter 4310C is telling you someone may have attempted to impersonate you by using your name and Social Security number (SSN).

Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.

What the IRS says to do

If you have already filed your tax return for the tax year indicated on your letter, you don't need to submit anything to us at this time. If you have not filed your tax return for the tax year indicated on your letter, you must file a paper return by mail to the Internal Revenue Service Submission Processing Campus that services your state. Please follow the instructions in the letter. Please continue to file your subsequent federal tax returns as you normally would. If we have any issues with processing your returns, we'll contact you. However, we won't use. e-mail to initiate contact with you or request personal information. If you notice any suspicious or unusual activity on any of your financial accounts, follow the steps as provided in Publication 5027, Identity Theft Information for Taxpayers PDF .

This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.

Official IRS reference

Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-letter-4310c

Related tools

TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.